Hong Kong Ordinances

CLEARING AND SETTLEMENT SYSTEMS ORDINANCE - SECT 47

False entry in document

(1) A person commits an offence if, wilfully and with intent to deceive, he
does any act mentioned in subsection (2) and that act results in any
information contained in the book of record or relevant document in question
being incorrect or misleading in a material respect.

(2) A person does an act referred to in subsection (1) if he—

   (a)  makes, or causes to be made, an entry that he knows or ought
        reasonably to know to be false in any book of record or in any
        relevant document relating to a designated system;

   (b)  omits to make an entry in any book of record or in any relevant
        document relating to a designated system; or

   (c)  alters, abstracts, conceals or destroys an entry in any book of record
        or in any relevant document relating to a designated system, or causes
        any such entry to be altered, abstracted, concealed or destroyed.

(3) A person who commits an offence under subsection (1) is liable on
conviction upon indictment to a fine of $1000000 and to imprisonment for 5
years.

(4) In this section, “relevant document relating to a designated system”
(關乎指定系統的有關文件) means any report, slip, document or
statement of the business, affairs, transactions, condition, assets or
accounts of a designated system. “relevant document relating to a designated
system” (關乎指定系統的有關文件)